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Transfer Pricing in International Tax

LAWS6123

The unit examines transfer pricing law and practice in Australia in the area of international taxation. Transfer pricing continues to be rated by tax directors as the number one international tax issue they face. The release of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations in 1995 and the ongoing updates, the rewrite of the US Regulations over the period 1988-1994, and the substantial transfer pricing rulings program of the Australian Taxation Office, have together significantly increased the international and Australian materials available on the law and practice in transfer pricing. Students will gain an understanding of the policy, and detailed application of transfer pricing rules within Australia and an understanding of the international framework.

Unit of study details

Unit of study level: Postgraduate

Credit points: 6

Commencing semesters: 109, 105

Further unit of study information

Unit of study handbook: LAWS6123

Costs and scholarships information: Costs and Scholarships

Final dates to withdraw from units of study: Census Dates

Available for study abroad and exchange: No

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